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THE ASSISTANT COMMISSIONER OF CGST & CENTRAL EXCISE, THE COMMISSIONER OF CGST & CENTRAL EXCISE vs. DAEJUNG MOPARTS PVT. LTD. AND THE SUPERINTENDENT OF CENTRAL TAXES, THE ASSISTANT COMMISSIONER OF CGST & CENTRAL EXCISE VERSUS M/S. DONGSUNG AUTOMOTIVE PVT. LTD., INDIAN OVERSEAS BANK
(Madras High Court)

Hon'ble Judges:

C.V.KARTHIKEYAN
VINEET KOTHARI
Pet. Counsel
V.sundareswaran
Res. Counsel
S.muthu Venkatraman

Petitioner / Applicant

THE ASSISTANT COMMISSIONER OF CGST & CENTRAL EXCISE, THE COMMISSIONER OF CGST & CENTRAL EXCISE

Respondent DAEJUNG MOPARTS PVT. LTD. AND THE SUPERINTENDENT OF CENTRAL TAXES, THE ASSISTANT COMMISSIONER OF CGST & CENTRAL EXCISE VERSUS M/S. DONGSUNG AUTOMOTIVE PVT. LTD., INDIAN OVERSEAS BANK
Court Madras High Court
State

Tamilnadu

Date Jul 23, 2019
Order No.

W.A.Nos.2127 and 2151 of 2019 And C.M.P.Nos.14341, 14344, 14424 & 14426 of 2019

Citation

2019(7) TAXREPLY 2049
Original Order
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ORDER

The Revenue has filed these two intra court appeals aggrieved by the orders dated 13.6.2019 passed by the learned Single Judge of this court directing the Assessing Authority who is the present appellant before us to decide the objections of the Assessee dated 10.5.2019 and 29.3.2019 filed in pursuance of the Notice demanding interest issued under Section 50 of the CGST Act by the present Appellant on 2.5.2019 and 14.3.2019 to the Respondent/Assessee. 2. The interest demand on the alleged delay in filing returns under CGST Act was computed to the tune of ₹ 41,74,620/- and ₹ 1,70,71,048.31 respectively whereas the Assessee in his objections has raised certain issues about the Output GST liability for each month and that the Input Tax Credit available to the Assessee as per Electronic Credit Ledger which has to be adjusted and only on the net Tax payable by cash, the interest liability under Section 50 of the Act on the delay in filing the Returns has to be re-calculated to th....

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